Final answer:
The correct criteria for selecting items in cycle counting include risk of an error, item usage, and other relevant factors, all of which ensure an efficient and effective stock review.
Step-by-step explanation:
The question asks about the criteria for selecting items to be counted in cycle counting which is a process typically used in inventory management. The correct answer to the question is 'd) All of the above', which means that the criteria for selecting items to be counted include the risk of an error, item usage, and other factors based on the context of the inventory being managed. This approach ensures an efficient stock review by focusing on items that require the most attention due to either high usage, high value, or a historical propensity for counting errors.